Advising Tax-Exempt Entities
Marilee focuses on tax-exempt entities with an emphasis on health care entities, trade associations, economic development organizations, private foundations, education providers (charter school networks and colleges and universities), social enterprise entities, quasi-governmental entities and other highly regulated entities. Her work helps critical nonprofit organizations deploy strategies to maximize their impact in public policy, advocacy and community benefit.
She advises her diverse client base in all aspects of their operations from formation, applying for tax exemption, advice regarding the impact of proposed or new legislation, governance, executive compensation, board and executive team relations, contracting, federal tax compliance and grant programs. Marilee assists her clients in structuring transactions that typically rely upon sophisticated and diverse funding sources including public funds (federal, state or local), tax-exempt bonds, commercial investment, service revenues and philanthropy. In the social impact space, Marilee frequently advises clients on corporate social responsibility programs, impact investments and sophisticated grants, including program-related investments (PRIs) and mission-related investments (MRIs).
Marilee has assisted numerous tax-exempt clients in evaluating, structuring and documenting corporate affiliations and reorganizations involving mergers, liquidations, dissolutions, affiliation agreements, taxable subsidiaries (C corporations and LLCs) and other sophisticated structuring options. Marilee advises tax-exempt clients on the reasonableness of compensation to executives or insiders, including the application of the intermediate sanction regulations.
In addition to her legal background, Marilee served in the public sector as deputy chief of staff and senior policy director for former Indiana Governor Mike Pence (also former Vice President Mike Pence). Marilee was responsible for oversight and management of executive agencies, the cabinet, boards and commissions; management of the personnel process for selection of agency heads and the performance evaluation process; and input regarding policy, legislative and communication strategies for the governor and executive agencies. As senior policy director, she led transition-team efforts to select and orient the governor’s policy team before inauguration and oversaw policy development for the governor’s first legislative agenda, “The Roadmap for Indiana.”
As Marilee returned to the private practice of law, she continued to apply her governmental experience in crisis communications, policy development and advocacy, and executive management experience for the benefit of her charitable client base.